Greg Reese

Explaining a Deferred Sales Trust, DST, to someone for the first time can be a challenge. Installment sales are not such a new idea. Applying them to large transactions for avoiding massive capital gains tax, using those assets to invest, keeping your assets very liquid, and avoiding the risks of an installment sale, is a very out of the box concept. Having materials that … [Read more...] about Sharable DST Explainer Video and Case Study Flyers

The New York Real Estate News reported that the marketplace where lenders sell mortgages on office buildings, rental properties and other types of commercial real estate has ground to a halt as traders try to figure out how to price in risk amid the COVID-19 pandemic. Possible Impact to Real Estate 1031 Exchanges We are already seeing lenders putting the brakes on writing new … [Read more...] about 1031 Exchanges Threatened as Commercial Lenders Halt Loan Applications – Deferred Sales Trusts the Solution

In previous articles, we have discussed how the Deferred Sales Trust (DST) is a specialized form of Installment Sale under IRC 453.  Under an installment sale to a DST Trust, the entire course of the transaction and its continued operation revolves around a secured installment note in favor of the Seller. The term ‘secured’ means that all of the assets held by the Trust … [Read more...] about How are DST Funds Protected?